1997 (6) TMI 184

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..... lector (Appeals) that the claim for refund of the assessee could not be dismissed solely on the ground that the original documents evidencing payment of duty were not produced by it, and that the attested copies of documents should be made use of to process its claim. 2. The following question is proposed for reference : whether the refund can be sanctioned to the assessee on the basis of pho .....

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..... and the incidence of such duty had not been passed on. It would follow from the provisions of the section, as it stood earlier, that the question of what documents were considered necessary in order to substantiate the claim for refund if not one of law but of procedure, as prescribed by the department. It may, and indeed does happen that duty paying documents are mislaid either by the assessee o .....

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..... nt Commissioner to sanction the refund. Apart from this, it is relevant to keep in mind that the departmental instructions, with regard to furnishing of documents cannot have force of law. It would be different if the law prescribed documents, without which a particular facility is not available. Even in such cases, the department has realised that absence of these documents should not deprive the .....

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